IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
Номер 202327019 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 07/07/2023
Номер 202327019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/07/2023
Номер 202327019 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 07/07/2023
Номер 202327018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/07/2023
Номер 202327017 UILC 501.07-00 Тема Social Clubs Дата публикации 07/07/2023
Номер 202327016 UILC 501.07-00 Тема Social Clubs Дата публикации 07/07/2023
Номер 202327015 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 07/07/2023
Номер 202327014 UILC 3121.01-00 Тема Wages Дата публикации 07/07/2023
Номер 202327014 UILC 3121.01-22 Тема Stock-based Remuneration and Stock Options Дата публикации 07/07/2023
Номер 202327014 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 07/07/2023
Номер 202327013 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 07/07/2023
Номер 202327013 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 07/07/2023
Номер 202327012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327011 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023